The tariff classification of a Soapets from China

N246114 September 30, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Lenny Feldman Sandler, Travis & Rosenberg, P.A. 1000 NW 57th Court, Suite 600 Miami, FL 33126 RE: The tariff classification of a Soapets from China Dear Mr. Feldman: In your letter dated September 9, 2013, you requested a tariff classification ruling on behalf of Soapets, LLC. A representative sample from the Soapets line of products was received with your inquiry. The submitted item is a three-dimensional purple plush dragon, named Fefe, which measures approximately 9” in length. Built into the dragon’s belly is a mesh pouch that contains a small removable textile covered sponge that measures approximately 2 ½” (W) x 3” (H) and is embroidered with the Soapets logo. A small bar of soap (sold separately) may also be placed in the pouch as the Soapets may be used as a washing implement. A suction cup on the item will allow it to stick to a wall or surface while in the tub. A short story, told in rhyme, is printed on 13 separate small paper bubbles about Fefe. Additional plush Soapets will be available in a variety of other animals. As stated in the Explanatory Notes, certain toys may be capable of a limited “use” but they are generally distinguishable by their size and limited capacity. The small size of the sponge does not make it practical that it, along with the Soapets animal, will be used as an effective washing implement. Any utilitarian function the item provides is minimal. Rather, the Soapets is principally designed to be used to amuse children while bathing, making bath time more enjoyable. The applicable subheading for the Soapets will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division